CLA-2-84:S:N:N1:103 851188
Ms. Joann Meyers
W. J. Norris Inc.
P.O. Box 3426
Windsor Locks, Ct. 06096-3426
RE: The tariff classification of a plot cutter from West Germany
Dear Ms. Meyers:
In your letter dated April 2, 1990 on behalf of Dahle USA,
Inc. you requested a tariff classification ruling.
The Dahle plot cutter is a machine used to trim and cut
drawings which have been produced on a separate electrostatic
plotter. The cutter normally is positioned after the plotter;
however, it can also be directly fed from an optional roll feed
mechanism. As the printed paper moves from the plotter into the
plot cutter, cutting marks produced on the drawing are read by an
opto-electronic sensor incorporated in the cutter. Information
from the sensor serves to control the action of the cutting
blades. Longitudinal trimming cuts are made by two permanently
fixed rotary blades, while cross-cuts are made by a single self-
sharpening blade. All operations of the plot cutter are
controlled from an electronic control panel. The plot cutter is
available in four sizes for cutting continuous rolls of paper 24,
36, 44, and 48 inches in width, and can also be used to cut
transparencies and film.
The applicable subheading for the plot cutter, separately
imported, will be 8441.10.0000, Harmonized Tariff Schedule of the
United States (HTS), which provides for cutting machines for
paper. The rate of duty will be 2 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport